Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/91237 
Erscheinungsjahr: 
2010
Schriftenreihe/Nr.: 
Texto para Discussão No. 1464
Verlag: 
Instituto de Pesquisa Econômica Aplicada (IPEA), Brasília
Zusammenfassung (übersetzt): 
This article analyses the evolution and the composition of gross aggregate tax burden and government transfers in Brazil and their relationships with equity and income distribution for the period 1995-2008. Along this period, gross aggregate tax burden grew considerably motivated by the different economic scenarios and policies. According to the empirical evidences from the literature, the growth in the aggregate tax burden increased the regressiveness of the tax system. On the other hand, it also allowed the growth of government transfers, which are possibly related to the improvement of income distribution in Brazil along the recent period. We also examine the evolution and the composition of gross aggregate tax burden and the government transfers in the first half of 2009, after the extension of the 2008 international financial crisis through the Brazilian economy.
JEL: 
H20
H53
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
177.61 kB





Publikationen in EconStor sind urheberrechtlich geschützt.